The Paramatma is not bound by karmic entanglement as the jiva is.
In accompanying the jīva within the coverings of Māyā, the Paramātmā is not bound by karmic entanglement as the jīva is. Rather, the Supreme Soul’s connection with these coverings is like the apparent connection between the moon and some tree branches it is seen through. The Supersoul is sad-asataḥ param, always transcendental to the subtle and gross manifestations of anna-maya and so on, although He enters among them as the sanctioning witness of all activities. As their final cause, the Supersoul is in one sense identical with the manifest products of creation, but in His original identity (svarūpa) He remains distinct.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Tenth Canto, Chapter 87 – Text 17
